Statement of Activities

Statement of Activities

Route / tool: /reports/statement-of-activities

Statement of Activities is the nonprofit-facing audit presentation. It does not replace the existing Income Statement.

Contract

• Data source: get_statement_of_activities(p_org_id, p_start_date, p_end_date, p_fund_ids, p_exclude_close_entries).
• Scope: posted revenue and expense ledger rows.
• Excludes: voided rows, void-reversal rows, and fiscal-year close rows by default.
• Columns: without donor restrictions, with donor restrictions, total.
• Restriction source: V1 maps accounts.restriction_class.
• NULL and unrestricted -> without donor restrictions.
• temporarily_restricted and permanently_restricted -> with donor restrictions.
• Includes a net assets released from restriction line from posted restricted_net_asset_releases.

UI

• Date range.
• Fund filter.
• Exclude close entries toggle.
• CSV, XLSX, and PDF exports.
• Desktop-first dense table with nonprofit/audit labeling.
• Mobile uses DesktopOnlyWarning and hides the full table UI with the required hidden md:block gate.
• Client-side pagination uses shared PaginationControls with 100 / 250 / 500 row-size options.

Implementation Files

• src/features/reports/components/StatementOfActivitiesReport.tsx
• src/lib/db/fund-accounting-readiness-reports.ts
• supabase/migrations/20261201030000_fund_accounting_reporting_readiness.sql

Acceptance Checks

• Total revenue and expenses reconcile to Income Statement totals when grouped to the same scope and period.
• Restriction columns follow the V1 accounts.restriction_class mapping.
• Close entries are excluded by default.

Synced from IFMmvp-Frontend documentation: pages/reports/22-STATEMENT-OF-ACTIVITIES.md